At the time of transmitting the return required under § 58.1-615, the dealer shall remit to the Tax Commissioner the amount of tax due after making appropriate adjustments for purchases returned, repossessions, and accounts uncollectible and charged off as provided in §§ 58.1-619, 58.1-620 and 58.1-621. The tax imposed by this chapter shall for each period become delinquent on the twenty-first day of the succeeding month if not paid.
Code 1950, § 58-441.21; 1966, c. 151; 1972, c. 355; 1984, c. 675.
Structure Code of Virginia
Chapter 6 - Retail Sales and Use Tax
§ 58.1-601. Administration of chapter
§ 58.1-602. (Effective until October 1, 2022) Definitions
§ 58.1-602. (Effective October 1, 2022) Definitions
§ 58.1-603. (Contingent expiration date) Imposition of sales tax
§ 58.1-603. (Contingent effective date) Imposition of sales tax
§ 58.1-604. (Contingent expiration date - see note) Imposition of use tax
§ 58.1-604. (Contingent effective date) Imposition of use tax
§ 58.1-604.2. Filing return; payment of tax
§ 58.1-604.6. Gift transactions
§ 58.1-607. Moving residence or business into Commonwealth
§ 58.1-608.1. Refund authorized for certain building materials
§ 58.1-608.3. Entitlement to certain sales tax revenues
§ 58.1-608.4. Suspension of exemption
§ 58.1-609.1. Governmental and commodities exemptions
§ 58.1-609.2. Agricultural exemptions
§ 58.1-609.3. Commercial and industrial exemptions
§ 58.1-609.5. Service exemptions
§ 58.1-609.6. Media-related exemptions
§ 58.1-609.10. Miscellaneous exemptions
§ 58.1-609.11. Exemptions for nonprofit entities
§ 58.1-609.12. Reports to General Assembly on tax exemptions studies
§ 58.1-609.13. Exceptions to § 58.1-609.10
§ 58.1-610.1. Modular building manufacturers and retailers
§ 58.1-611. Credit for taxes paid in another state
§ 58.1-611.2. Limited exemption for certain school supplies, clothing, and footwear
§ 58.1-612. Tax collectible from dealers; "dealer" defined; jurisdiction
§ 58.1-612.1. Tax collectible from marketplace facilitators; "marketplace facilitator" defined
§ 58.1-613. Dealers' certificates of registration
§ 58.1-614. (Contingent expiration date -- see note*) Vending machine sales
§ 58.1-614. (Contingent effective date -- see note*) Vending machine sales
§ 58.1-615. Returns by dealers
§ 58.1-616. Payment to accompany dealer's return
§ 58.1-618. Assessment based on estimate
§ 58.1-623. Sales or leases presumed subject to tax; exemption certificates
§ 58.1-623.01. Online access to dealers' certificate of registration numbers
§ 58.1-623.1. Misuse of exemption certificates; suspension of exemptions; penalties
§ 58.1-623.2. Cigarette exemption certificate
§ 58.1-624. Direct payment permits
§ 58.1-626.1. Absorption of tax permitted
§ 58.1-628.2. Adjustment to the rate of tax imposed under this chapter
§ 58.1-631. Jeopardy assessment
§ 58.1-632. Memorandum of lien
§ 58.1-634. Period of limitations
§ 58.1-635. Failure to file return; fraudulent return; civil penalties
§ 58.1-636. Penalty for failure to file return or making false return